Discussing about Defect Correction of Tax Return

Tax return is a way of tax collection,adopted by modern tax countries.There are also regulations on tax return in the Administration of Tax Collection Law.In fact,Tax is one debt in public,so the legal status between taxpayer and country is equal.Taxpayer not only has the obligation of tax payment,but also has the right to specify the contents of tax debt by tax return,and the right to amend tax return defect.This essay dissusses the theoretical basis of tax return defect amendment,drawes other country's advanced system and explores the perfection of our tax return defect amendment,so as to implement the concept of tax equality,to protect taxpayers'right in tax collection,to increase the efficiency of tax collection.